I know this is futile, but posting anyway

@Jennifer2020 👍 all of the different and various e-file mandates from all of the different entities and different types of taxes, it's just another factor contributing to the early retirement of CPAs and tax professionals. 

I had a number of 5227 clients years ago and the request to add 5227 over the years at first was a regular request and later turned into a standing joke.  I am down to one 5227 client who hasn't showed up yet, so I really haven't thought about what I am going to do about that return yet.  In closing, my memory isn't as good as it used to be so, have I ever mentioned here that Intuit sucks?

I have never looked up the e-filing requirements for the 5227 until today.  I have seen a handful of posts about the requirement  but never took the time to look at the instructions until now.  I assumed that the requirement was kinda like the 990 requirements where you had no choice, it had to be e-filed.  However, after looking at the instructions, I see that you are required to e-file the form if you file at least 10 returns.  That requirement is the same requirement as the 1040 filing but you can opt out if you file the handy dandy election that gives you a few excuses, including "the client wants to file a paper return."  The 5227 instructions provides a paragraph for waivers and exemptions including undue hardships.  My client is going to have an undue hardship financially if I have to pay Intuit extra to use one of their other two softwares plus learn how to use it.  

I know nothing about 5227 other than that it has been a highly requested item.  But here are a few things from the Regulation:

1) Electronic filing is required if the TRUST files at least 10 returns (including 941s, 940, W-2s and 1099s).  If the Trust doesn't file that many returns, electronic filing is not required.  Again, I have no experience with it so I don't know if it is common for the Trust to file that many returns or not.

2) For the "hardship", this is what it says "One principal factor in determining hardship will be the amount, if any, by which the cost of filing the return electronically in accordance with this section exceeds the cost of filing the return on paper."

That means if you charge an exorbitant fee to e-file it, it would qualify for the hardship exemption and can be filed on paper.

https://www.law.cornell.edu/cfr/text/26/301.6011-13

I've given up on ProSeries after 25+ years also and have signed the contract to switch to UltraTax next year. Yes, it's about $3K more but when I counted up the needless hours that I spent trying workarounds for all the things ProSeries doesn't do correctly, the forms they don't support, and the $450 I have to pay Intuit to purchase Lacerte to do the Forms 5227 it's worth it.